Nigeria

Official links

Compliance Requirements

Export Compliance is handled by Nigerian Custom Service which makes the laws/policies that govern export particularly the Customs and Excise Management Act

https://nigeriainfotrade.fmiti.gov.ng https://customs.gov.ng

Customs Formalities

Nigeria Customs Service

https://customs.gov.ng/

Authorisation & Permits

NEPC

https://nepc.gov.ng/

Packaging & Labelling Requirements

Standards Organisation of Nigeria (SON); Nigeria Customs Service

https://son.gov.ng/ Nigeria - Labeling/Marking Requirements

HACCP/SPS Requirements

NAFDAC, Nigeria Agricultural Quarantine Service (NAQS)
Nigeria Fisheries Act
Federal Ministry of Agriculture and Rural Development (FMARD)

https://www.sgs.com/en-ng/services/haccp https://iasiso-africa.com/haccp-certifi… https://faolex.fao.org/docs/pdf/nig1514… https://naqs.gov.ng/ NAFDAC-Food-Hygiene-Regulations-2025.pdf

Tax Information

The Nigeria Tax Act, 2025; National Revenue Service (NRS)

Nigeria-Tax-Act-2025.pdf

Trade Agreements

Africa Continental Free Trade Agreement (AFCFTA)
Nigeria - Morocco Gas Pipeline Agreement
EU- Nigeria Partnership Agreement
Nigeria - China Trade Agreement
Ecowas Trade Liberalisation Scheme (ETLS)
Nigeria United States Trade and Investment Framework Agreement
UK-Nigeria Economic Partnership Agreement
Nigeria-India Bilateral Trade Agreement
Nigeria - Turkey Trade Agreement
Nigeria-UAE Comprehensive Economic Partnership Agreement 2026
Nigeria - Trade Agreements

https://www.gov.uk/government/collectio… UAE-CEPA-2026-Information.pdf

Trade Finance Providers

Central Bank of Nigeria (CBN); Bank of Industry (BOI); Nigeria Export-Import Bank (NEXIM); Africa Development Bank (AFDB), Bank of Agriculture; Export Expansion Grant (EEG)

https://boanig.com/ Bank of Industry - Transforming Nigeria…

Trade Promotion Agency

Nigeria Investment Promotion Commission (NIPC); Federal Ministry of Industry, Trade and Investment; Nigeria Export Processing Zones Authority (NEPZA)

https://www.nipc.gov.ng/ https://fmiti.gov.ng/ https://nepza.gov.ng/

Tariffs

Download data

84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

8 tariff lines

84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
HS code	Product	MFN
8415.10.10.00	Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or «split-system»	5%
8415.10.90.00	Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or «split-system»	20%
8415.20.00.00	Of a kind used for persons, in motor vehicles	20%
8415.81.00.00	Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)	20%
8415.82.00.00	Other, incorporating a refrigerating unit	20%
8415.83.00.00	Not incorporating a refrigerating unit	20%
8415.90.10.00	Parts	5%
8415.90.90.00	Parts	10%

Showing 1–8 of 8

HS 8415.90.90.00

Parts

Section XVI · Machinery & electrical equipment › Ch 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

Applied duty rates

10% MFN applied rate

Exports | US$ thousand

No exports recorded for this product.

Imports | US$ thousand

0 20k 40k

2020 2020 $12,161 From the world $1,456 Within the Commonwealth

2021 2021 $36,341 From the world $29,091 Within the Commonwealth

2022 2022 $7,095 From the world $2,225 Within the Commonwealth

2023 2023 $19,416 From the world $1,025 Within the Commonwealth

$11,432 $671 2024 2024 $11,432 From the world $671 Within the Commonwealth

From the world
Within the Commonwealth

Show data

Year	From the world	Within the Commonwealth
2020	$12,161	$1,456
2021	$36,341	$29,091
2022	$7,095	$2,225
2023	$19,416	$1,025
2024	$11,432	$671

Export and Import Requirements

Compliance Requirements

Nigeria National Trade Portal

https://nigeriainfotrade.fmiti.gov.ng

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